61.assessed level of material misstatement risk 重大错报风险的评估水平 nQjpJ
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62.simall business 小规模企业
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63.accounting system 会计系统 \}s/<Q
64.test of control 控制测试 Gl1XRNyC
65.walk-through test 穿行测试 ]VRa4ZB{u
66.communication 沟通 :_~.Nt
67.flow chart 流程图 Og/aTR<;=
68.reperformance of internal control 重新执行 b-sN#'TDg
69.audit evidence 审计证据 f\]?,
70.substantive procedures 实质性程序
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71.assertions 认定 ^{4BcM7eH
72.esistence 存在 H@=oVyn/
73.occurrence 发生 G`Nw]_
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74.completeness 完整性 Z~~6y6p
75.rights and obligations 权利和义务 G?1GkR
76.valuation and allocation 计价和分摊 w`)5(~b
77.cutoff 截止 P 0,]`w
78.accuracy 准确性 z'EQdQ)
79.classification 分类 c\{N:S>
80.inspection 检查 sFTAE1|
81.supervision of counting 监盘
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82.observation 观察 ayy\7b
83.confirmation 函证 &Q883A
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84.computation 计算 H9/!oI1P?
85.analytical procedures 分析程序 p"ZvA^d\
86.vouch 核对 -G~]e6:zD
87.trace 追查 _x,X0ncv]@
88.audit sampling 审计抽样 ""0Y^M2I
89.error 误差 QxYm3x5
90.expected error 预期误差 q? '4&
91.population 总体 #'_#
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92.sampling risk 抽样风险 fp' '+R[
93.non- sampling risk 非抽样风险 hCcI]#S&
94.sampling unit 抽样单位 gjDNl/r/
95.statistical sampling 统计抽样 y2jv84
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96.tolerable error 可容忍误差 dLiiJ6pl*
97.the risk of under reliance 信赖不足风险 -tj#BEC[H(
98.the risk of over reliance 信赖过度风险 J\L'HIs
99.the risk of incorrect rejection 误拒风险 Kjd3!%4mB
100. the risk of incorrect acceptance 误受风险 x77L"5g
101.working trial balance 试算平衡表 oMQ4q{&|
102.index and cross-referencing 索引和交叉索引 ,|A^ <R`
103.cash receipt 现金收入 Z<nNk.G
104.cash disbursement 现金支出 o08WC'bX
105.bank statement 银行对账单 nR{<xD^
106.bank reconciliation 银行存款余额调节表 3 7BSJ
107.balance sheet date 资产负债表日 FEjO}lTK
108.net realizable value 可变现净值 W{F)YyR{.
109.storeroom 仓库 gk%nF
110.sale invoice 销售发票 |>;PV4])(
111.price list 价目表 q`*.F#/4c
112.positive confirmation request 积极式询证函 rmX*s}B
113.negative confirmation request 消极式询证函 ;g0Q_F@;p
114.purchase requisition 请购单 {rc3`<%
115.receiving report 验收报告 |?T=4~b
116.gross margin 毛利 OcTWq
117.manufacturing overhead 制造费用 >v+1v
118.material requisition 领料单 46>rvy.r
119.inventory-taking 存货盘点 @+b$43^
120.bond certificate 债券 ^Ps!
121.stock certificate 股票 FRQ.ix2
122.audit report 审计报告 @xWWN
123.entity 被审计单位 ?Q"andf
124.addressee of the audit report 审计报告的收件人 ZmsYRk~@-
125.unqualified opinion 无保留意见 vB7Gx>BQd
126.qualified opinion 保留意见 A6z,6v6
127.disclaimer of opinion 无法表示意见 $${I[2R)
128.adverse opinion 否定意见